Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates. To introduce the basic ideas of cost accounting system, we present a simplified illustration to show the flow of product costs as follows: 成本會(huì)計(jì)系統(tǒng)通過(guò)使用永續(xù)盤(pán)存制和預(yù)定的制造費(fèi)用分配率定期提供產(chǎn)品的單位成本。為了介紹成本會(huì)計(jì)系統(tǒng)的基本概念，現(xiàn)舉一個(gè)簡(jiǎn)例來(lái)表述產(chǎn)品成本流程如下：
Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.（All figures are assumed）
材料的取得：在永續(xù)盤(pán)存制下，將借記材料盤(pán)存賬戶(hù)而非購(gòu)料賬戶(hù)。原料和工廠(chǎng)用物料都包括在盤(pán)存賬戶(hù)中。為每一類(lèi)原料設(shè)置的材料分類(lèi)卡構(gòu)成了輔助記錄。（數(shù)字都是假設(shè)的）
（1） Materials Inventory 1,000
Accounts Payable 1,000
（１）材料盤(pán)存 1,000
應(yīng)付賬款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工廠(chǎng)工薪的記錄：工廠(chǎng)工薪總額中包括直接人工和間接人工。
（2）Factory Payroll 6,000
Factory Payroll Payable 6,000 （２）工廠(chǎng)工薪 6,000
應(yīng)付工廠(chǎng)工薪 6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account. 其他工廠(chǎng)成本記錄為制造費(fèi)用：除材料和人工成本以外的各個(gè)項(xiàng)目記入制造費(fèi)用賬戶(hù)。
（3） Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 （３）制造費(fèi)用 800
累計(jì)折舊 200
預(yù)付保險(xiǎn)費(fèi) 150
應(yīng)計(jì)未付公用事業(yè)費(fèi)100
其他各賬戶(hù) 350
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account. 這時(shí)，產(chǎn)品的全部成本已累積為材料盤(pán)存，工廠(chǎng)工薪和制造費(fèi)用等賬戶(hù)的借方余額?，F(xiàn)在就可以跟蹤這些成本，通過(guò)在制品和制成品賬戶(hù)轉(zhuǎn)至銷(xiāo)貨成本賬戶(hù)。
Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition （evidenced by the material requisitions） of all materials to be used in production. Raw materials（or direct materials） are charged directly to the Work in Process account. Costs of factory supplies（or indirect materials） become part of factory overhead. 原料和工廠(chǎng)用物料領(lǐng)用的記錄：這筆記錄反映將在生產(chǎn)中耗用的全部材料的領(lǐng)用（由領(lǐng)料單證明）。原料（即直接材料）應(yīng)直接借記在制品賬戶(hù)，工廠(chǎng)用物料（即間接材料）的成本則成為制造費(fèi)用的一部分。
（4） Work in Process 600
Factory Overhead 200
Materials Inventory 800 （4）在制品 600
制造費(fèi)用 200
材料盤(pán)存 800
Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee （evidenced by such documents as the time tickets）. 工廠(chǎng)工薪分配的記錄：直接人工應(yīng)借記在制品賬戶(hù)，間接人工則借記制造費(fèi)用賬戶(hù)。工廠(chǎng)工薪的總額既已分配，工廠(chǎng)工薪賬戶(hù)留下的余額就等于零，把工廠(chǎng)工薪總額區(qū)分為直接人工和間接人工，要根據(jù)對(duì)工作說(shuō)明，工資率以及每一雇員的工作時(shí)數(shù)的詳細(xì)分析（由計(jì)時(shí)單這樣一些憑證證明）。
（5） Work in Process 500
Factory overhead 100
Factory payroll 600 （5）在制品 500
制造費(fèi)用 100
工廠(chǎng)工薪 600
Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year's total factory overhead cost and dividing it by an estimate of some unit of activity （such as direct labor hours, direct labor costs or factory machine hours ）. 制造費(fèi)用分配的記錄：大多數(shù)企業(yè)不是按照每期實(shí)際發(fā)生的制造費(fèi)用金額分配于該期內(nèi)制造的產(chǎn)品，而是按照反映全年總產(chǎn)量和全年制造費(fèi)用總額估計(jì)數(shù)的平均分配率來(lái)分配制造費(fèi)用。在計(jì)算預(yù)定制造費(fèi)用分配率時(shí)，要估計(jì)翌年的制造費(fèi)用總額，而后除以某種估計(jì)的工作量（例如直接人工小時(shí)，直接人工成本，或工廠(chǎng)機(jī)器工作小時(shí)）。
Acquisition of Materials:Materials inventory account rather than purchases account will be debited under a perpetual inventory system. Both raw materials and factory supplies are included in the inventory account. Materials ledger cards for each type of material or factory supply used make up the subsidiary record.（All figures are assumed）
材料的取得：在永續(xù)盤(pán)存制下，將借記材料盤(pán)存賬戶(hù)而非購(gòu)料賬戶(hù)。原料和工廠(chǎng)用物料都包括在盤(pán)存賬戶(hù)中。為每一類(lèi)原料設(shè)置的材料分類(lèi)卡構(gòu)成了輔助記錄。（數(shù)字都是假設(shè)的）
（1） Materials Inventory 1,000
Accounts Payable 1,000
（１）材料盤(pán)存 1,000
應(yīng)付賬款 1,000
Recording Factory Payroll:The total factory payroll includes both direct and indirect labor. 工廠(chǎng)工薪的記錄：工廠(chǎng)工薪總額中包括直接人工和間接人工。
（2）Factory Payroll 6,000
Factory Payroll Payable 6,000 （２）工廠(chǎng)工薪 6,000
應(yīng)付工廠(chǎng)工薪 6,000
Recording Other Factory Costs as Overhead:Various items other than materials and labor costs are charged to Factory Overhead account. 其他工廠(chǎng)成本記錄為制造費(fèi)用：除材料和人工成本以外的各個(gè)項(xiàng)目記入制造費(fèi)用賬戶(hù)。
（3） Factory Overhead 800
Accumulated Depreciation 200
Prepaid Insurance 150
Accrued Utilities Payable 100
Various Accounts 350 （３）制造費(fèi)用 800
累計(jì)折舊 200
預(yù)付保險(xiǎn)費(fèi) 150
應(yīng)計(jì)未付公用事業(yè)費(fèi)100
其他各賬戶(hù) 350
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account. We are now ready to trace these costs through Work in Process and Finished Goods to the Cost of Goods Sold account. 這時(shí)，產(chǎn)品的全部成本已累積為材料盤(pán)存，工廠(chǎng)工薪和制造費(fèi)用等賬戶(hù)的借方余額?，F(xiàn)在就可以跟蹤這些成本，通過(guò)在制品和制成品賬戶(hù)轉(zhuǎn)至銷(xiāo)貨成本賬戶(hù)。
Recording Requisitions of Raw Materials and Factory Supplies:This entry reflects the requisition （evidenced by the material requisitions） of all materials to be used in production. Raw materials（or direct materials） are charged directly to the Work in Process account. Costs of factory supplies（or indirect materials） become part of factory overhead. 原料和工廠(chǎng)用物料領(lǐng)用的記錄：這筆記錄反映將在生產(chǎn)中耗用的全部材料的領(lǐng)用（由領(lǐng)料單證明）。原料（即直接材料）應(yīng)直接借記在制品賬戶(hù)，工廠(chǎng)用物料（即間接材料）的成本則成為制造費(fèi)用的一部分。
（4） Work in Process 600
Factory Overhead 200
Materials Inventory 800 （4）在制品 600
制造費(fèi)用 200
材料盤(pán)存 800
Recording Distribution of Factory Payroll:Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. The total factory payroll is distributed, leaving a zero balance in the Factory Payroll account. The division of total factory payroll into direct and indirect labor is based on a detailed analysis of the job description, wage rates and hours worked of each employee （evidenced by such documents as the time tickets）. 工廠(chǎng)工薪分配的記錄：直接人工應(yīng)借記在制品賬戶(hù)，間接人工則借記制造費(fèi)用賬戶(hù)。工廠(chǎng)工薪的總額既已分配，工廠(chǎng)工薪賬戶(hù)留下的余額就等于零，把工廠(chǎng)工薪總額區(qū)分為直接人工和間接人工，要根據(jù)對(duì)工作說(shuō)明，工資率以及每一雇員的工作時(shí)數(shù)的詳細(xì)分析（由計(jì)時(shí)單這樣一些憑證證明）。
（5） Work in Process 500
Factory overhead 100
Factory payroll 600 （5）在制品 500
制造費(fèi)用 100
工廠(chǎng)工薪 600
Recording Application of Factory Overhead:Most firms do not apply the actual amount of overhead incurred each period to the goods manufactured during that period. Instead, overhead is applied at average rates that reflect estimates of total annual production volume and total overhead costs for the year. Predetermined overhead rates are computed by estimating the coming year's total factory overhead cost and dividing it by an estimate of some unit of activity （such as direct labor hours, direct labor costs or factory machine hours ）. 制造費(fèi)用分配的記錄：大多數(shù)企業(yè)不是按照每期實(shí)際發(fā)生的制造費(fèi)用金額分配于該期內(nèi)制造的產(chǎn)品，而是按照反映全年總產(chǎn)量和全年制造費(fèi)用總額估計(jì)數(shù)的平均分配率來(lái)分配制造費(fèi)用。在計(jì)算預(yù)定制造費(fèi)用分配率時(shí)，要估計(jì)翌年的制造費(fèi)用總額，而后除以某種估計(jì)的工作量（例如直接人工小時(shí)，直接人工成本，或工廠(chǎng)機(jī)器工作小時(shí)）。